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A taxpayer asks whether salary arrears from 2019, collected in May 2020 following the signing of a collective agreement, should be taxed in 2019 or 2020. The DGT responds that they must be taxed in 2020.
Question posed: Temporal imputation in Personal Income Tax (IRPF) of the aforementioned arrears.
Income from employment is imputed to the tax period in which it becomes due to the recipient. In this case, the enforceability of the salary increase occurs with the entry into force of the collective agreement in 2020. Therefore, the arrears corresponding to 2019 must be imputed to the 2020 fiscal year.
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